Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana

MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN KORELASINYA TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING

Gilang Darmawang, SE., M.Ak. (Unknown)
Suratno Suratno (Pasca Sarjana Akuntansi Universitas Pancasila)
Muhammad Yusuf (Pasca Sarjana Akuntansi Universitas Pancasila)



Article Info

Publish Date
01 Oct 2019

Abstract

This study aims to identify, analyze, demonstrate and test the mechanisms of good corporate governance, audit quality, the size of the company and its correlation on the value of the company with earnings management as an intervening variable in manufacturing companies and consumer goods industry sectors listed on the Indonesia Stock Exchange period 2011-2015. This study uses secondary data to see and obtain data from the Indonesia Stock Exchange. The research method in this research is by using Path Analysis with two substructures. The results show that good corporate governance partially no effect on earnings management, audit quality has influence but not significant to earnings management, the size of the company has a significant influence on earnings management, good corporate governance with significant influence on the value of the company, audit quality has an impact and significantly to the value of the company, company size has no significant effect on firm value. The tests are based on a confidence level of 95%, and an error rate of 5%.

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Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...